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V1362-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Dividends after share exchange retain original acquisition date for tax purposes

A consulting company asks whether, under the special regime, shares acquired through a share exchange retain the original acquisition date and value of the physical contributors. The DGT responds that, by subrogation, original tax rights are preserved, allowing subsequent dividend distributions to be treated as taxable income with exemption rights.

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2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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